Breaks is a primarily a mid-1990s to mid-2000s style combining elements of progressive house and trance, but with syncopated percussion patterns which are electro and/or breakbeat sample-based. Sub-styles include Funky Breaks, PsyBreaks, Florida Breaks, Progressive Breaks, and Nu Skool Breaks.
The breaks sound was very popular at raves in California, Florida, New York City, and the UK. It is not closely connected to the UK breakbeat/proto-jungle scene of the early '90s, for which the Breakbeat tag is applicable.
The Breaks tag often appears in conjunction with the Acid tag.